1.audit 审计 )#cZ&
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2.attestation 鉴证 vdC0tax
3.credibility 可信赖程度 #v<`|_
4.audit of financial statements 财务报表审计 7 QNx*8 p
5.agreed-upon procedures 执行商定程序 =CJ`0yDQ>
6.high levels of assurance 高水平保证 CuvY^["
7.compilation 编制 PJ0~ymE1~G
8.reliability 可靠性 *DC/O(
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9.relevance 相关性 .P aDR |!
10.professional skepticism 职业谨慎 6p*X8j3pW
11.objectivity 客观性 -0#"<!N
12. professional competence 专业胜任能力 PA
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13.Senior/CPA-in-charge 项目经理 \fiy[W/k
14.audit engagement letter 业务约定书 _,)_(R ,h
15.recurring audit 连续审计 d"06
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16.the client 委托人 !p!Qg1O6o
17.change CPA 更换注册会计师 l<GN<[/.+
18.the existing CPA 现任注册会计师 fmj}NV&ma
19.the successor CPA 后任注册会计师 =eUKpYI
20.the preceding CPA前任注册会计师 c
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21.issue the audit report 出具审计报告 ]v
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22.expert 专家 ;!A8A4~nu
23.the board of directors 董事会 -^2p@^
24.knowledge of the entity‘ s business 了解被审计单位情况 $"W[e"Q
25.assess material misstatement risks评估重大错报风险 wbAwmOiZ
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `G1"&q,i
27.a general knowledge of —— 初步了解―――的情况 ?'+]d;UO&
28.a more knowledge of—— 进一步了解的情况 ">CRFee0
29.the prior year‘s working papers 以前年度工作底稿 z$R&u=J
30.minutes of meeting 会议纪要 ][jwy-Uy;
31.business risks 经营风险 T` h%=u|D
32.appropriateness 适当性 Tp?IK_
33.accounting estimate 会计估计 pxgf%P<7
34.management representations 管理层声明 r9WR1&T)
35.going concern assumption 持续经营假设 G\dPGPPM
36.audit plan 审计计划 AXHY$f|
37.significant audit areas 重点审计领域 r=0PW_r:
38.error 错误 ?D _4KFr
39.fraud舞弊 .1RQ}Ro,<
40.modified or additional procedures 修改或追加审计程序 q"<=^vi
41.misappropriation of assets 侵占资产 (m:Q'4Ep
42.transactions without substance 虚假交易 1>rQ).eT
43.unusual pressures 异常压力 tj~r>SRb+
44.the suspected noncompliance 涉嫌存在违法行为 JxtzI2
45.materialiy 重要性 o#\L4P(J
46.exceed the materiality level 超过重要性水平 qsW&kW~
47.approach the materiality level 接近重要性水平 b4cTn 6
48.an acceptably low level 可接受水平 Awxm[:r>^
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 fc@<' -VA
50.misstatements or omissions 错报或漏报 klnNBo!
51.aggregate 总计 DdI%TU K,
52.subsequent events 期后事项 ,--#3+]XU
53.adjust the financial statements 调整财务报表 z2YYxJc&w
54.perform additional audit procedures 实施追加的审计程序 GqL&hbpi
55.audit risk 审计风险 LF!KP
56.detection risk 检查风险 S/) ),~`4
57.inappropriate audit opinion 不适当的审计意见 -LRx}Mb9
58.material misstatement 重大的错报 Z,2?TT|p
59.tolerable misstatement 可容忍错报 pJ}U'*Z2
60.the acceptable level of detection risk 可接受的检查风险